United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E80338 - NY E80390 > NY E80355

Previous Ruling Next Ruling


April 14, 1999

CLA-2-48:RR:NC:SP:234 E80355

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.30.0040

Mr. Robert Noell
Cain Customs Brokers, Inc.
PO Box 1809
Hidalgo, TX 78557

RE: The tariff classification of paperboard file folders from Mexico.

Dear Mr. Noell:

In your letter dated April 6, 1999, you requested a tariff classification ruling on behalf of your client, Smead Manufacturing Co. (Hastings, MN).

A sample identified as a “hanging file folder” was submitted and will be retained for reference. It is an open-topped receptacle consisting of two parallel 9 3/8" x 11 3/4" paperboard panels bound along the bottom and the ends with pleated paper “bellows.” A metal strip with a hook at each end runs along the top edge of each of the paperboard panels, thus enabling the item to be hung in a file cabinet for storage of documents and the like.

The applicable subheading for the “hanging file folder” will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, other than looseleaf binders, of paper or paperboard. The general rate of duty will be 2.6%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: